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Health Reimbursement Account (HRA) Plan

Electrical industry workers at a meeting with a tablet.

The HRA Plan can help you pay for certain medically-related expenses that may not be covered under other medical plans. Each participant has a separate account that consists of contributions made by your employer. You are not allowed to contribute to the Plan.

Plan Overview

This information provides the highlights of the HRA Plan.

Eligibility and Participation

You are eligible as soon as your employer contributes. If you work for a participating employer, you are eligible as soon as an employer has made contributions to the Plan on your behalf. These contributions begin as of the date specified in your collective bargaining agreement, or your first day of work in covered employment.

Employer Contributions and Your Account

Employers are obligated to contribute to the Plan on behalf of each eligible member. The limit of contributions made on your behalf depends on your collective bargaining agreement. If your account balance, which is typically $5,000, equals or exceeds that limit on any determination date, you will not receive additional employer contributions to your account until you are paid benefits that are sufficient to reduce your balance below that maximum limit.

All contributions are held in the Health Reimbursement Fund of the Electrical Industry, a tax-exempt trust created for the purpose of providing benefits to covered participants. Once employer contributions begin, the Plan Administrator establishes an account in your name, consisting of employer contributions on your behalf and a pro rata share of the Fund’s investment earnings.

Covered Medical Care Expenses

Some reimbursable Medical Care Expenses under the Plan include:

  • Co-pays, coinsurance and deductibles, as well as premiums paid for COBRA, Medicare Part B and long-term care
  • Expenses that exceed medical, hospital, dental or vision plan limits
  • Chiropractic visits that exceed medical plan limits
  • Certain over-the-counter medications or products
  • Eye exams, glasses and contact lenses
  • Hearing aids
  • Laser eye surgery
  • Physical exams
  • Prescription drugs
  • Psychotherapy
  • Speech therapy
  • Wheelchairs

Medical Care Expenses also include certain non-prescription drugs that are used to treat a specific condition.

Ineligible Medical Expenses

The following is a partial list of expenses that are not considered Medical Care Expenses and are non-reimbursable:

  • Cosmetic services
  • Expenses you claim on your income tax return
  • Fees for exercise, health clubs and weight loss programs unless medically necessary
  • Hair transplants
  • Illegal treatments, operations or drugs

Plan Information

Plan Name

HRA Plan of the Electrical Industry

Plan Identification Number

56-2489386

Plan Number

513

Plan Year

January 1 through December 31

Type of Plan

This Plan is an employee welfare benefit plan and a health reimbursement arrangement as described in IRS Notice 2002-65. Your benefits are based upon the amount of money in your account, which consists of contributions made by your employer.

Plan Administrator

Joint Industry Board of the Electrical Industry

Forms

Documents

Helpful Resources

Frequently Asked Questions

  • What happens to my HRA account balance if I die?

    Your remaining account balance will be distributed to your named beneficiary. Distributions are not subject to taxation.

  • What happens to the employer contributions if my HRA account balance is at the maximum?

    If your account equals or exceeds the maximum amount, you will not receive any further employer contributions to the HRA until you are paid benefits that are sufficient to reduce your balance below the maximum. However, you will continue to earn interest based on your account balance. Your collective bargaining agreement will state whether the excess contributions, which otherwise would have been made to the HRA and credited to your account, will be deposited in the Deferred Salary Plan or the Annuity Plan.

  • Is there a maximum account balance allowed under the HRA?

    Yes. Your maximum account balance is based upon your collective bargaining agreement and is $5,000 unless indicated otherwise.

  • Can I take out any remaining balance from my HRA in a lump-sum when I retire or leave the industry?

    No. Both active and retired participants may only receive benefit payments from this Plan for unreimbursed covered medical expenses as allowed under IRS regulations.

  • What kinds of medical expenses are reimbursable under the HRA?

    Generally, most expenses not paid by your medical or dental plan may be submitted for payment, as well as some over the counter drugs, and Medicare, Long-Term Care and COBRA premiums. Please refer to page five of the Summary Plan Description for a comprehensive list of both covered and excluded items.